Sarasota Company has the following securities in its investment portfolio on December 31,2020 (all securities were purchased in 2020): (1) 2,900 shares of Anderson Co. common stock which cost $58,000, (2) 10,800 shares of Munter Ltd. common stock which cost $615,600, and (3) 5,700 shares of King Company preferred stock which cost $245,100. The Fair Value Adjustment account shows a credit of $10,100 at the end of 2020 . In 2021, Sarasota completed the following securities transactions. 1. On January 15 , sold 2,900 shares of Anderson's common stock at $21 per share less fees of $2,370. 2. On April 17, purchased 1,000 shares of Castle's common stock at $35 per share plus fees of $1,960. On December 31,2021 , the market prices per share of these securities were Munter $65, King $40, and Castle $20. In addition, the accounting supervisor of Sarasota told you that, even though all these securities have readily determinable fair values, Sarasota will not actively trade these securities because the top management intends to hold them for more than one year. Compute the unrealized gains or losses. Unrealized $ Prepare the adjusting entry for Sarasota on December 31, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)